June 22, 2005 CBP Bulletin Notices on Certain Disposable Coveralls and a Plastic-Coated Leather Cosmetics Bag
In the June 22, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 26), CBP issued notices: (a) proposing to modify a classification ruling on certain disposable coveralls, and (b) proposing to revoke a classification ruling on a plastic-coated leather cosmetics bag. CBP states that it is also proposing to revoke any treatment it has previously accorded to substantially identical transactions that are contrary to its position in these notices.
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CBP states that any party who has received a contrary ruling or decision on the merchandise that is subject to the proposed rulings, or any party involved with a substantially identical transaction, should advise CBP by July 22, 2005, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in these notices.
CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Proposed Modification or Revocation of Two Classification Rulings
Certain Disposable Coveralls. At issue are two styles of disposable coveralls, one of which is composed of SMS1 polypropylene non-woven fabric and the other of polypropylene non-woven fabric with a clear polyethylene coating. Both garments feature a full frontal opening with a zipper closure, a tight fitting collar, long sleeves with elasticized cuffs and separate elasticized shoe covers.
CBP is proposing to issue HQ 967599 in order to modify NY L80753 and reclassify the subject coveralls in HTS 6210.10.9010 as "overalls and coveralls" rather than in HTS 6210.10.5000 as "nonwoven disposable apparel designed for use in hospitals, clinics, laboratories or contaminated areas."
According to CBP, while the subject coveralls possess some of the characteristics of coveralls designed for use in hospitals, laboratories, or contaminated areas (such as elasticized wrist and foot cuffs), they do not possess other design features normally associated with such coveralls (like a snug fit in the neck area or an elasticized/drawstring closure hood). In addition, a review of the marketing material for the coveralls does not show them being used by professionals in hospitals, laboratories, or contaminated areas, but rather substantially similar styles are shown being used by other service professionals such as technicians and painters.
Therefore, CBP states that the subject coveralls are not specifically designed for use in hospitals, clinics, laboratories or contaminated areas. Rather, CBP states that the coveralls are multi-purpose garments that can be used in many different environments; therefore, they should be classified in HTS 6210.10.9010.
proposed: 6210.10.9010 (cat 659), 16%; current: 6210.10.5000, duty-free
1 The top layer is Spunbonded polypropylene, middle layer is Meltblown polypropylene, and bottom layer is Spundbonded polypropylene.
Plastic-Coated Leather Cosmetics Bag. At issue is a zippered cosmetics bag made-up of a grain leather that is coated or covered on the exterior surface with a film of plastics. The interior is lined with rayon satin textile material. The exterior surface consists of a composite of pigments and dyes, mica, leather wax, and leather binders.
CBP is proposing to issue HQ 967505 in order to revoke NY J88218 and reclassify the cosmetics bag in HTS 4202.11.0090 which provides for "other trunks, suitcases, vanity cases, attach cases, briefcases, school satchels and similar containers: with outer surface of leather, of composition leather, or of patent leather" rather than in HTS 4202.12.2050 which provides for "trunks, suitcases, vanity cases and similar containers with outer surface of plastics."
CBP states that the Harmonized System Committee (HSC) recently adopted a new Subheading Explanatory Note (EN) in heading 4202, which, for classification purposes, essentially allows a layer of plastic or synthetic rubber to be present on the otherwise uncoated leather surface of trunks, cases, bags, wallets, pouches, and similar containers of heading 4202, if the layer is: 1) invisible to the naked eye; and 2) present to protect the leather surface. CBP notes that a memorandum on this new EN was issued on February 23, 2005 to CBP Directors of Field Operations for dissemination.
Recognizing what are now commonly accepted practices in the leather industry, and mindful of the new subheading EN in heading 4202, CBP states that it considers containers of split leather or grain leather coated with a protective layer of plastic or synthetic rubber that is invisible to the naked eye to have an outer surface of leather. Therefore, CBP states that it finds that the subject bag has an outer surface of leather and should be classified in HTS 4202.11.0090.
proposed: 4202.11.0090, 8%; current: 4202.12.2050, 20%
June 22, 2005 CBP Bulletin (Vol. 39, No. 26) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_06222005_no26/